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of <h1>Supreme Court and Tribunal Rulings Highlight Procedural Flexibility in Customs and Excise Duty Recovery Cases.</h1> The circular discusses two key judgments favoring the Revenue. The Supreme Court ruled in the case involving Virgo Steels that the procedural requirement of issuing a notice under Section 28 of the Customs Act can be waived by the concerned party, as it is a personal right. Similarly, the Tribunal's Larger Bench in the Mohinder Steels case concluded that the Compounded Levy Scheme under the Central Excise Act operates independently from general provisions, meaning the time limits under Section 11A do not apply. These judgments emphasize the importance of adhering to specific scheme provisions for duty recovery.
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